Category Archives: Business

Alert! Charities with trading subsidiaries Leave a comment Read more »

Alert! Charities with trading subsidiaries

It is common for a charity to set up a subsidiary to carry on its trading activities. This is done for a number of reasons, including to secure a tax advantage. However, it is not tax avoidance: the principle of using a trading subsidiary is…


New Co. Sec. requirements for companies Leave a comment Read more »

New Co. Sec. requirements for companies

Given the current media obsession with Cameron, Bo Jo and pals you’d be forgiven for thinking that the only thing of interest in June is the EU Referendum. But you’d be wrong, at least if you have an interest in all things company secretarial. Forget…


New rules for employees' expenses Leave a comment Read more »

New rules for employees’ expenses

From April this year, new rules will apply with regard to the reporting and taxation of expenses relating to an employee. The current rules The rules in place up to and including 5 April 2016 work like this: the employee incurs an expense – say,…


Changes to the Employment Allowance Leave a comment Read more »

Changes to the Employment Allowance

Currently, most employers can claim a deduction against their National Insurance Contributions (NICs) bills up to a maximum of £2,000 for the tax year. Note that the deduction is against the employer’s own NICs bill; not against the NICs it deducts from the payments it makes to its…


Autumn Statement highlights Leave a comment Read more »

Autumn Statement highlights

Leaving aside the political nonsense (u-turns, smoke and mirrors, Chairman Mao and the like), there was little in yesterday’s Autumn Statement for our clients. Not that we are complaining.  After the Summer Budget, which impacted on most areas of tax, and in some cases significantly, we are…


Some words of wisdom for HMRC Leave a comment Read more »

Some words of wisdom for HMRC

Would you like more contact with HMRC? Probably not as for most of us a call or letter from HMRC means additional work and stress. And yet we could all have to deal with HMRC a lot more in the future if HMRC get their…


The new rules for taxing dividends Leave a comment Read more »

The new rules for taxing dividends

Just over a month ago, George Osborne announced that from April 2016 new rules will apply for the taxation of dividends. Details were fairly sketchy at that time but, with the publication by HMRC of a helpful factsheet, we now know a little more, as set…


The future of IR35 Leave a comment Read more »

The future of IR35

Following on from the Summer Budget changes to dividend taxation and the NICs employment allowance (see our earlier blog post), the Government has published a discussion document on the future of IR35. Although it is too early to say what changes will be made (if…


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